ABC Company applies overhead to products using a pre-determined rate of 125% of direct labor cost. ABC Company's accounting records for 2019 indicated the following costs had been incurred: Direct materials purchased ................... $122,000 Depreciation, factory equipment .............. 33,000 Direct labor ................................. ? Utilities..................................... ? Sales commissions............................. 52,000 Indirect materials............................ 11,000 Depreciation, office equipment ............... ? Production supervisor's salary ............... 57,000 Advertising................................... 66,000 60% of the utilities relate to the factory while 40% of the utilities relate to the general office building. ABC Company's inventory accounts had the following balances during 2019: January 1, 2019 December 31, 2019 Direct materials 50,000 36,000 Work in process 22,000 41,000 Finished goods 38,000 35,000 For 2019, ABC Company reported sales revenue of $527,000; an unadjusted cost of goods sold of $331,500; an adjusted cost of goods sold of $328,200; and net income of $45,000 Calculate ABC Company's depreciation, office equipment cost for 2019.